Section 72

All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passengers’ baggage, whether warehoused or not, shall be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be.

Where the presence of officers of excise is required or necessary for the proper performance of such operations as are described in subsection (1), the owner, importer, exporter, consignor, consignee or agent, as the case may be, shall at his own expense provide such officers of excise with the necessary transport between the excise office and the place where such operations are to be performed.

The Minister may, with the approval of His Majesty the Sultan and

Yang Di-Pertuan, prescribe the charges to be paid for operations performed under section 11

and under this section by officers of excise or other persons under the control of the proper officer of excise and may remit any charges due.

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BLUV as of 8th August 2018